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2019 (3) TMI 318

assessment thereof, would become time-barred upon expiry of the period prescribed under the statute. This would happen sometime in the year 2010. - The knowledge that the department does not propose to take the return of income for scrutiny assessment, can be attributed to the petitioner. If the petitioner had any dispute with the department accepting his return as per declaration made in it, the petitioner had to file an appropriate revision application before the Commissioner of Income Tax, within a period of one year thereafter, and at any rate, explaining the delay caused in filing such a revision application beyond the said period. - In the present case, the revision application was filed seven years later. By no stretch of im .....

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come for Assessment Year 2007-08. In such revision petition, the petitioner had stated that intimation under section 143 (1) of the Act, was not served on him and that therefore, there was no delay on his part in filing the revision application. However, if the Commissioner of Income Tax was of the opinion that the revision application was beyond the period of limitation, the same may be condoned. The petitioner's assertions in the revision application in this respect may be noted. 11. It is further brought to the kind notice of your honour that the applicant/assessee applied on 01-06-2017 for issuance of the certified copy of the intimation for the Assessment Year 2007-08. It may kindly be appreciated that the applicant/assessee was no .....

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Commissioner of Income Tax was not correct in holding, that the revision application was filed beyond the period of limitation. He submitted that the petitioner had offered the said income to tax erroneously and the Commissioner of Income Tax therefore, in exercise of his revisional jurisdiction, should have granted the reliefs as prayed for in the revision application. 6. On the other hand, Mr. Suresh Kumar learned counsel for the revenue, opposed the application contending that intimation under section 143 (1) was duly served on the petitioner and in any case, the petitioner could not have waited for several years for filing the revision application. 6.1. In the present case, we are prepared to proceed on the basis that intimation under s .....

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